Financial Reporting and Analysis – TYBBI Syllabus

Financial Reporting and Analysis – Syllabus Overview

1.  Preparation & presentation of corporate final account and reports for trading. Manufacturing and other companies in accordance with companies act, 1995 (as amended from time to time) and for banks in accordance with banking regulations and for insurance companies in accordance with insurance legislation.
2. Study of accounting standards prescribed by the institute of chartered accountants of India relevant for compilation of above accounts.
3. Study of accounting policies from annual reports of listed companies, banks and insurance companies.
4. I) Study of disclosures by way of notes from annual reports of listed companies, branches and insurance companies II) analysis and interpretation of the contents of annual reports of companies covering the following.

• Chairman’s statement.
• Director report &annexure
• Management discussion & analysis
• Corporate governance disclosures
• Compliance certificate in corporate governance auditors report
• Annexure to auditor’s report including CARO balance sheet
• Profit & loss account
• Schedules forming part of the accounts
• Statement u/s 212 of the companies act, 1956
• Balance sheet abstract

5. Financial analysis and interpretation of final accounts using tools of financial management and investment analysis like ratio analysis, funds flow, cash flows, and common size statements.